国家税务总局关于印发《出口货物退（免）税管理办法》的通知 Circular of the State Administration of Taxation on Printing and Distri

Processing with Supplied Materials” from the local tax authorities in charge of export tax refund by presenting the customs declaration form for the import of materials for processing and the registration manual of processing with supplied materials. With such certificate， an export enterprise shall apply with

the tax authorities in charge for the exemption of value-added tax and consumption tax for materials for processing or entrusted others for processing. After the processed goods are exported， the enterprises should go through the cancellation procedures with the local tax authorities in charge of export tax refund by presenting the export goods customs declaration form and processing trade registration manual cancelled by the customs and foreign exchange collection documents. If they are not concelled within the prescribed time limit， the tax authorities in charge of export tax refund and the customs and the relevant tax authorities shall levy taxes overdue and give the aforesaid enterprise punishment.

　　21. In importing raw materials and parts for resale to other processing enterprises at reduced rate for use in the processing trade， an export enterprise shall fill in the “Form for Declaration of Processing Trade with Supplied Materials” and， after the form is affixed with the seal of the tax authorities in charge of export tax refund， submit it to the tax collection organizations in charge， which shall compute the tax amount for the raw materials and parts sold according to the prescribed tax rate when producing special value-added tax invoices. The tax authorities in charge of the export enterprise shall not levy the tax amount specified in the sales invoice， but will deduct the amount from the export tax refund when the export enterprise goes through the export tax refund procedure.

　　The tax refund for re-export of materials processed shall be computed in the following formula：

　　Export refund = refundable amount - the amount of tax payable for selling import materials and parts

　　The amount of tax payable for selling materials and parts = amount from sales of imported materials and parts * tax rate - taxes levied by the customs on the imported materials and parts.

　　These provisions do not apply to enterprises with foreign investment which sell materials and parts imported for use in their processing trade. They shall pay value-added tax and consumption tax according to the provisions on value-added tax and consumption tax and go through the export tax refund procedures after the processed goods are exported.

　　22. Enterprises empowered to handle the export of cigarettes covered by State export plans shall be exempt from value-added tax and consumption tax according to the following provisions. But value-added tax and consumption tax shall be levied for export cigarettes not covered by State plans.

　　（1） In procuring cigarettes for export from cigarette factories， export enterprises shall get the “Certificate for Purchasing Export Cigarettes Tax-Free” from the local tax authorities in charge of export tax refund and give it to the cigarette factories， which shall go through the tax exemption procedures with the tax collection organs in charge. Cigarette factories shall sell to export enterprises the cigarettes which have been approved tax-free at prices containing no consumption and value-added taxes.

　　（2） Tax authorities in charge of export tax refund shall strictly issue the “Certificate for Purchasing Export Cigarettes Tax-Free” according to the tax exemption plan for export cigarettes of the State. The tax exemption plan for export cigarettes shall be the plans issued by the State Administration of Taxation. Before the tax exemption plan is produced at the beginning of a year， the certificate shall be issued according to the tax exemption plans fulfilled at the beginning of the preceding year.

　　（3） Tax authorities in charge of levying taxes on cigarette factories shall be strict in examining and approving tax exemption according to the varieties， specifications and amounts specified in the Certificate for Purchasing Export Cigarettes Tax-Free“。 After the tax exemption is approved， the tax authorities in charge of tax collection shall fill in t

he ”Certificate for Export Cigarettes Exempted from Tax“ and send by mail directly to the tax authorities in charge of export tax refund for cigarette purchasing party.

　　（4） After the tax-free cigarettes are exported， export enterprises shall go through the tax exemption cancellation procedures with the local tax authorities in charge of export tax refund by presenting the export goods customs declaration form （copy for export tax refund）， foreign exchange collection bills and export invoices.

　　23. After an export enterprise has collected the goods processed by production enterprises and declared for export with the customs， the export enterprise shall go through the export tax refund procedures by presenting the invoices for buying the raw materials for processing and for the processing fees. If the value-added tax for the import process has been reduced for the materials imported for processing， the tax refund shall be computed after the tax reduction is deducted.

　　24. If the goods are exported by an agent， the tax payment shall be returned to the export agent. If the goods are exported jointly by at least two enterprises together， the units specified in the customs declaration form shall go through the tax refund procedures in a unified manner by presenting relevant tax refund documents.

　　25. Tax authorities in charge of export tax refund shall carefully examine the tax refund application forms submitted by enterprises according to the tax refund regulations and fill in the “Income Refund Notice” after finding them accurate and submit them for examination and approval by tax authorities in charge of export tax refund approval level by level. They will then submit the notices to the local banks （State treasury） for handling the drawback procedures. Tax authorities in charge of export tax refund shall complete the procedures within one month starting from the date of the receipt of the export tax refund applications if the application procedures are complete and the contents are true to the facts， except otherwise provided for by tax authorities at the next higher level.

　　The standard for examination and approval of export tax refunds， the terms of reference for examination and approval and work procedures shall be determined by the sub-bureaus of the State Administration of Taxation and import and export tax management sections directly subordinate to the State Administration of Taxation. The examination and approval of export tax refund shall be put in the charge of tax authorities at and above the central sub-bureaus of the State Administration of Taxation.

　　26. Export tax refund plan shall be managed in a unified manner by incorporating it into the internal plan for industrial and commercial tax.

　　27. If the exported goods are shut out， returned or converted for domestic sales， the enterprises that export them shall go through the declaration procedures with the local tax authorities in charge of export tax refund and return the tax amount refunded. The returned tax payment shall be turned over to the central treasury.

　　28. Tax authorities in charge of export tax refund should carry out indepth investigations into enterprise about the tax refund documents and accounts and goods and if doubts are found with export goods， they may carry out overall examination of the management conditions of the export goods.

　　29. An enterprise should carry out overall clearance of the export tax refund of the preceding year within three months after the end of the year and report the results to the tax authorities in charge of export tax refund， which shall examine the report， recovering the amount over-refunded and making good the shortages. After the clearance， tax refund authorities shall no longer accept the export tax refund applications for the preceding year.

　　30. The export tax refund authorities shall decide whether or not overall or random c

hecks of the export tax refund of an enterprise according to the actual circumstances of the locality.

　　In cases where tax refund cheating is suspected， the people in charge shall produce reasons or basis and submit for approval by head of sections of central sub-bureaus， sub-bureaus or import and export tax management departments directly subordinate to the State Administration of Taxation and import and export tax management sections of sub-bureaus before separate checking is carried out. During the period of checking， export tax refund procedures shall be stopped for the goods in suspicion， and if export tax refund procedures have been completed， enterprises concerned should provide guarantee for returning the tax refunds. If the enterprise cannot provide the guarantee， with the approval of the tax refund authorities， the bank with which the enterprise concerned has opened accounts shall be notified in writing to suspend the payment of the deposits equal to the tax amount refundable until the investigations are completed.

　　31. A fine of less than RMB5，000 shall be imposed， apart from the order for correction within the prescribed time limit， on export enterprises if one of the followings is committed in violation of the provisions：

　　（1） failing to go through the export tax refund registration procedures according to regulations；

　　（2） failing to set up， use and keep the account books and documents and bills related to export tax refund；

　　（3） refusing the examination by export ta

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